Alpha Company sold equipment for $94,000 on December 31, 2023.  The equipment had been purchased on January 2, 2021 for $120,000 and had an adjusted basis of $82,000 at the date of the sale.  For 2021, what should Alpha report?

	a.	A Sec. 1231 gain of $12,000 and $6,000 of ordinary income.
	b.	A Sec. 1231 gain of $6,000 and $6,000 of ordinary income.
	c.	A Sec. 1231 gain of $12,000.
	d.	Ordinary income of $12,000
	e.	None of the choices presented are correct.